Annual Survey of International & Comparative Law


Shufan Sung


It is no hyperbole to say that climate change is one of the most urgent crises all humans face together. Among the many ways that governments have attempted to curb carbon emissions, border tax adjustments (BTAs) have majorly aimed to restore the competitiveness of developed countries with more stringent carbon control policies. This article carefully examines the proposal under the tests of international environmental laws to evaluate the implications of BTAs in international legal system. The article argues that the imposition of BTAs will be inconsistent with set principles of the common but differentiated responsibility (CBDR), sustainable development and polluter pays and cause environmental injustice due to the adaptation and vulnerability of developing countries.

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